1999 (8) TMI 80

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..... ules, 1988 arises for consideration. 2. After hearing the learned Counsel on both sides, we are of the view that the matter requires a remand inasmuch as the Tribunal has not taken into account certain aspects which were placed before the Assistant Collector and Collector Appeals. The Tribunal has proceeded entirely on a different ground for deciding the issue against the appellants. As a matter .....

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..... , Cochin v. Collector of Customs & Central Excise, Cochin wherein also this Court under similar circumstances had set aside the orders of the Tribunal and remanded the matter for fresh consideration in accordance with law and the observations made thereunder. 4. The learned Counsel with the permission of the Court has filed additional documents to support his contention that the Tribunal erred in .....

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